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Given the heavy pollution feature of the construction industry, construction corporations need to adopt an effective environmental governance strategy. The quality and quantity of environmental information disclosure (EID) implementation, as an essential part of a corporate environmental governance strategy, is impacted by the characteristics of the top management team (TMT). This paper aims to analyze the relationship between the demographic characteristics of the TMT (i.e. gender, age, tenure, educational level, and duality) and corporate EID.

Using data from listed construction corporations generated between 2014 to 2018 in China, this study employs the Tobit regression model to test the research hypotheses. Also, this study applies a novel analytical approach, necessary condition analysis (NCA), to conduct a series of additional tests.

The results reveal that tenure and educational level are significantly and positively related to EID, while gender, age, and duality in the executive role are not significantly related to EID. When considering the TMT size as a moderator, the TMT age is positively related to the corporate EID, and the size of the TMT acts as a moderator to weaken the positive effect of the TMT age on the EID. The NCA results show that TMT gender, age, tenure, and educational level are necessary when the levels of EID exceed 40%.

Our findings suggest that TMT characteristics have a relatively significant effect on corporate EID levels, which extends EID research to the construction industry. Corporate planners can endeavor to shape TMT characteristics to improve EID levels. The results of NCA provide insights into what TMT characteristics construction corporations need to satisfy in their pursuit of transparent EID, as well as the levels at which these characteristics are desired.

The first two decades of the 21st century saw the rise of girl power discourses in international development, which argue that when girls in the Global South are given an investment to stay in school, they will lift entire communities out of poverty. Transnational Corporations partnered with, or even founded, nongovernmental organizations (NGOs) aimed at educating girls. Yet many of these corporations face criticisms that their products, employment practices, or supply chains are harmful to girls and women. In this chapter, I employ a feminist, postcolonial and poststructuralist approach, analyzing the transnational politics of corporate–NGO partnerships for girls' education. I argue that Apple Inc.’s sponsorship of the Malala Fund and Caterpillar Inc.’s partnership with Girl Up amount to transnational forms of genderwashing, aimed primarily at alleviating the concerns of publics in the Global North while doing little to address harm experienced by girls and women in the Global South.

This study aims to examine the role of different forms of corporate social advocacy (CSA) in shaping individuals’ attitudinal and behavioral intentions towards companies taking their public stand on controversial socio-political issues. With an online experiment as the research method, this study tests whether depicting nonpolitical or political behaviors in CSA messages increases individuals’ positive behavioral intentions.

This study uses a single factor between subject online experiment. A total of 135 US young adults were recruited through a Qualtrics online panel. Three social media mockups were created to manipulate three levels of actions in CSA messages (no action, nonpolitical action and political action). Participants viewed one of those social media posts depicting presented actions to counter anti-LGBTQ + legislation in the USA and answered questions about values-driven motives behind CSA, brand preference and positive word-of-mouth (WOM) intention.

Participants displayed higher levels of brand preference when they viewed CSA messages depicting the company’s political action intended to repel anti-LGBTQ + legislation. Participants showed more positive WOM intentions towards the company when they perceived its political actions as more values-driven.

The findings of this study offer practical insights to companies when designing CSA messages and strategies. The results of this study indicate that the presence of political actions in CSA communication increases individuals’ positive behaviors towards companies. The results also suggest that depicting altruistic motives behind CSA leads individuals to talk about companies more in positive ways.

This study is one of the early studies investigating the impact of various forms of CSA on individuals’ attitudinal and behavioral intentions to companies practicing CSA. This study provides practical implications on how to effectively appeal individuals’ favorable attitudes and behaviors towards CSA. In particular, this research presents the importance of action aspects in individuals’ attitudes toward corporations’ CSA messages.

Built upon customer engagement marketing theory and uses and gratification theory, this study examines the link between individual social media marketing (SMM) performance indicators and restaurant sales performance at the firm level. Moreover, the study investigates the moderating effect of advertising expenditure on this proposed relationship.

Random effect regression models were developed in Stata to examine the associations between SMM performance indicators, advertising expenditure, and restaurant firm revenue. Twelve years of SMM data from brands' Facebook pages were collected with a web scraper built in Python. Natural language processing was used to analyze the sentiment of user-generated content (UGC).

The results suggest that restaurant annual sales revenue increases as the volume of brand posts, “like”s, “share”s and positive comments on restaurants' Facebook pages increase. However, the total number of comments and the number of negative comments show non-significant associations with revenue. Firm advertising expenditure negatively moderates the relationships between sales revenue and the number of “like”s, “share”s, total comments and positive comments.

Restaurants benefit from making frequent posts on SNSs. Promotions that motivate online users to “like”, share, and comment on brand posts should be implemented. Firms with limited advertising budgets are encouraged to actively create buzz on SNSs due to evidenced stronger effects of UGC on sales performance than large advertisers.

This research bridges the gap by studying the effects of individual SMM performance indicators on restaurant financial outcomes. The findings support the effectiveness of SMM; and, for the first time, demonstrate that SMM could generate a more profound impact for firms with low advertising budgets.

The purpose of this study is to examine the nexus between sustainability disclosure, corruption perception and firm performance through a cross country analysis.

The study period ranges from 2014 to 2021 and the data set comprises non-financial companies across 23 nations comprising of both developed and emerging economies. This study has used a dynamic panel data model, i.e. the system generalized method of moments (SGMM) technique, to examine this issue.

The authors find that sustainable disclosure affects firm performance positively and corruption perception decreases the financial performance. The results explain that effective higher sustainable disclosures help to achieve control and monitor resources by reducing risk and provides strong linkages and expertise. It also affirms that corruption plays a vital role in determining financial performance of the companies. The results also reveal that corruption perception does not influence the sustainable disclosure-performance sensitivity. But in case of emerging economies, corruption reduces the influence of sustainability disclosure on financial performance of the companies.

This study has practical implications for policymakers as well as corporate managers to consider sustainable disclosure norms while framing their policies to derive maximum benefits.

This study is a new investigation that explores the intertwining relationship between sustainable disclosure, corruption and firm performance across the countries.

This paper aims to examine the consequences of board diversity (BD) in Kuwait. In particular, it examines the impact of BD (gender, age and nationality) on earnings management (EM).

The research uses data from 103 non-financial Kuwaiti-listed companies from 2010 to 2017. The data is collected from the companies’ data from secondary sources such as their annual reports. The data analysis methods are correlation, multi-regression and robust regression. EM is measured using the modified Jones model (1995) and Kothari et al. (2005).

The findings show a negative association between gender diversity (GD) and EM. It also found a positive relationship between age diversity (AD) and EM and no relationship between national diversity (ND) and EM.

This study’s results have significant implications for investors. The practical empirical findings indicate that GD on the board did not impact on EM. Also, it is more important to have senior directors on the board than AD to reduce EM. There is no need to employ any foreigners because they do not affect EM.

It contributes to the growing body of literature on BD by investigating its effect on EM. Furthermore, building on the broader literature on gender, age and ND by highlighting the critical role that women, young people and foreign directors play in improving boards' monitoring role on EM. More specifically, it contributes to existing knowledge, provides a theoretical contribution and makes a methodological contribution.

Opinions drafted by the European Economic and Social Committee (EESC), and reports and studies by the European Parliament and 2014 and 2018 Resolutions on employee financial participation (EFP) emphasised the growing importance of EFP, particularly with respect to small and medium-sized enterprises. Against this background, the commission included the promotion of employee share ownership in its Action Plan to reform European company law and corporate governance and embarked on the 2013/14 Pilot Project. Based on the most recent data on the scope and impact of various EFP schemes in EU companies and the legal and regulatory changes in individual Member States, the aim of this article is to provide an overview of policymaking and the main trends of the dynamics of EFP over the last three decades.

We give an overview (1) of the analysis of the most recent rounds of different large-scale cross-country surveys (2015 European Working Conditions Survey, 2021 CRANET [Cranfield Network on International Human Resource Management], 2019 European Company Survey [ECS]) and (2) of the EU policy documents and legislative acts over the last three decades. We provide a tabular overview of the status quo in all 29 countries under consideration as of January 2024 to provide the reader with an Alta vista summary view of all forms of EFP practised.

The European Commission’s interest in EFP has grown substantially since the publication of the first PEPPER Report in 1991 and the Council Recommendation on EFP of 27 July 1992. Since then, the European Union has not only extended from 12 Members States to currently 27 but has also faced many complex and urgent challenges. Financial and other crises have endangered prosperity and cohesion on the continent and both, the financial crisis of 2008/09, and the coronavirus disease 2019 (COVID-19) pandemic 2020/21 have left their marks on “Social Europe”.

The European Commission’s interest in EFP has grown substantially since the publication of the first PEPPER (Promotion of Employee Participation in Profits and Enterprise Results) Report in 1991 and the Council Recommendation on EFP on 27 July 1992. Since then, the European Union has not only extended from 12 Members States to currently 27 but has also faced many complex and urgent challenges. Financial and other crises have endangered prosperity and cohesion on the continent and both, the financial crisis of 2008/09, and the COVID-19 pandemic 2020/21 have left their marks on “Social Europe”.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

The construction industry shows an increased interest in how to manage logistics within construction projects. Often construction logistics is outsourced to a logistics service provider (LSP). However, construction logistics is normally approached either as a strategic decision or as an operational issue and rarely as a tactical concern. The purpose of this study is to explore how to organize the logistics outsourcing decision at strategic, tactical and operational levels.

This study is performed as a single-case study within a construction corporation, containing (amongst others) a building contractor (BC) and a construction equipment rental company (CERC) offering logistics services.

The study shows that to procure construction logistics service successfully, BCs need logistics capabilities at strategic and tactical levels to maintain an alignment between the use of logistics services and operational characteristics. Simultaneously, CERC’s need to design their service offerings to correspond to the needs of the BC.

This study builds on a single-case study of a Swedish construction corporation. Further research is needed to better understand current logistics outsourcing and development practices and how these can be improved to foster better logistics management at the project level.

BCs find suggestions of different logistics organization structures and suitable outsourcing arrangements. CERCs and LSPs can use the findings to understand their customers’ needs and adapt service offerings.

To the best of the authors’ knowledge, this study is one of the first studies of how two companies within a corporation can work together to develop construction logistics service offerings.